1. Cut each fillet into 3 pieces and dry on paper towels.
2. Heat the fat until the end of a wooden spoon bubbles, about 375*.
3. Mix flour with salt and pepper in a flat dish.
4. Mix egg and water in a bowl.
5. Dredge cod pieces on all sides and shake off excess flour.
6. Dip dredged pieces into egg wash and shake off excess egg.
7. Dip into flour once again and shake off excess flour.
8. Fry in hot fat until the pieces are nicely browned.Don't crowd the pan. Depending on the thickness of the fish it could take 2 to 5 minutes. Try to turn no more than once.
9. Drain on paper towels and serve with a lemon wedge, Really Easy Tartar Sauce and fries.